Stamp Duty Calculator
Buyer's Stamp Duty & ABSD
BSD on the marginal tiers, ABSD by your exact buyer profile — including the joint-purchase rule most calculators get wrong.
Buyer profile (for ABSD)
Buyer
Enter a purchase price (or market value) to see the Buyer's Stamp Duty.
How buyer's duties work
Two duties can apply when you buy. BSD applies to every purchase, on marginal tiers — for a $1.5M home that is $1,800 + $3,600 + $19,200 + $20,000 = $44,600. ABSDapplies on top, by profile and count: 0% for a Singapore Citizen's first home, 20% on a second, 60% flat for foreigners. Both are assessed on the higher of price or market value.
On a joint purchase, the highest rate among the buyers applies to the entire price — the rule that surprises upgrader couples and mixed-residency purchases. If ABSD is the problem you're solving, see our Decoupling Calculator for what avoiding it actually costs.
Frequently asked questions
- How is Buyer's Stamp Duty (BSD) calculated in Singapore?
- BSD is marginal, like income tax: 1% on the first $180,000, 2% on the next $180,000, 3% up to $1,000,000, 4% up to $1,500,000, 5% up to $3,000,000, and 6% on the amount above $3,000,000 (residential rates, as of 15 Feb 2023). It applies to the higher of the purchase price or market value. Non-residential property caps at 5% with no 6% band.
- What are the current ABSD rates?
- As of 27 April 2023: Singapore Citizens pay 0% on their first residential property, 20% on the second, 30% on the third and beyond. PRs pay 5% / 30% / 35%. Foreigners pay a flat 60%, and entities or trustees 65%. Nationals of FTA states (US citizens; nationals or PRs of Iceland, Liechtenstein, Norway, Switzerland) receive Singapore Citizen treatment.
- How does ABSD work for a joint purchase?
- IRAS applies the HIGHEST applicable rate among all buyers to the ENTIRE price — not apportioned by share. A Singapore Citizen first-timer buying with a PR who owns one property pays the PR second-property rate of 30% on the whole value. Married couples with at least one SC spouse may qualify for ABSD remission on a first matrimonial home, subject to IRAS conditions.
- Is BSD payable on the price or the valuation?
- On the higher of the two. If you buy below valuation, duty is still assessed on market value — the same base applies to ABSD.
Indicative only, based on IRAS rates current as of the dates shown. Remissions are not auto-applied. Confirm with IRAS or your conveyancing lawyer. Not tax or legal advice.